成本管理的价值在国外的政府会计体系中已经显现出来,并且取得了良好的效果。与西方国家相比,我国传统政府绩效评估运作缺乏对行政成本的管理,绩效评估不仅不能控制政府行政成本,反而造成了政府成本的大幅提高。本文拟通过对企业成本管理与当前政府成本管理相关理论的研究与比较,将新管理运动中所提倡的“企业型政府”概念运用到政府成本体系的构建中,从理论上提出适用于当前政府成本控制的可行方法,进一步完善我国政府财务管理体系。 The value of cost management in foreign government accounting system has emerged, and achieved good results. Compared with western countries, the performance evaluation of traditional government in our country lacks the management of administrative costs. Performance evaluation not only can not control the administrative cost of government, but also greatly increases the government cost. This paper intends to apply the concept of “enterprise government ” advocated in the new management movement to the construction of the government cost system through the research and comparison of the related theories of enterprise cost management and current government cost management, The current government cost control of viable ways to further improve our government financial management system.